Cable Atlanta, Inc. v. Project, Inc., Tpics, Inc., Ernest Dixon D/B/A Tpi Construction Supplies, United States of America

RONEY, Circuit Judge:

Normally a stakeholder who brings an interpleader action to determine which of two claimants is entitled to a fund which it holds, but does not claim, is entitled to have attorneys fees it incurs in bringing the action paid out of the fund. No such fees can be paid from the fund, however, when it goes to satisfy a federal tax lien. The question in this case is whether, in such event, the stakeholder is entitled to an award of fees against the Government under the Equal Access to Justice Act, 28 U.S.C.A. § 2412(b). In a case of first impression in this Circuit, we hold…